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Fair Value Accounting (Tables) | 9 Months Ended
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Sep. 30, 2020
Fair Value Disclosures [Abstract] |
Schedule of Liabilities Measured at Fair Value on Recurring Basis | The following tables set forth by level, within the fair value hierarchy, the Company's liabilities measured at fair value on a recurring basis (in thousands):
September 30, 2020: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Description |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Warrant liability |  | $ | — |  |  | $ | — |  |  | $ | 403 |  |  | $ | 403 |
Contingent value rights |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Contingent consideration |  | $ | — |  |  | $ | — |  |  | $ | 30,071 |  |  | $ | 30,071 |
Put option liability |  | $ | — |  |  | $ | — |  |  | $ | 6,650 |  |  | $ | 6,650 |
December 31, 2019: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Description |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
Warrant liability |  | $ | — |  |  | $ | — |  |  | $ | 372 |  |  | $ | 372 |
Contingent value rights |  | $ | — |  |  | $ | — |  |  | $ | 60 |  |  | $ | 60 |
Contingent consideration |  | $ | — |  |  | $ | — |  |  | $ | 29,114 |  |  | $ | 29,114 |
Put option liability |  | $ | — |  |  | $ | — |  |  | $ | 3,261 |  |  | $ | 3,261 |
Schedule of Unobservable Inputs to Calculate Fair Value of Liabilities Classified as Level 3 Liabilities | Due to the unobservable inputs needed to calculate the fair value of these balances, these liabilities are classified as Level 3 liabilities. The following is a reconciliation of the beginning and ending balances for the nine-month period ended September 30, 2020 for assets measured at fair value on a recurring basis using significant unobservable inputs (in thousands):
Warrant liability |  |  |  |
Beginning balance |  | $ | 372 |
Issuances |  |  | — |
Exercises |  |  | — |
Change in fair value |  |  | 31 |
Ending balance |  | $ | 403 |
Contingent value rights |  |  |  |
Beginning balance |  | $ | 60 |
Issuances |  |  | — |
Exercises |  |  | — |
Change in fair value |  |  | (60 | )
Ending balance |  | $ | — |
Put option liability |  |  |  |
Beginning balance |  | $ | 3,261 |
Additions |  |  | 3,389 |
Ending balance |  | $ | 6,650 |
Contingent consideration |  |  |  |
Beginning balance |  | $ | 29,114 |
Additions |  |  | — |
Changes in fair value |  |  | (1,944 | )
Accretion |  |  | 2,901 |
Payments |  |  | — |
Ending balance |  | $ | 30,071 |

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- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 + Details
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